Editing Miller County, Arkansas (section)

===Taxation===
{{See also|Taxation in the United States}}
[[Property tax]] is assessed by the Miller County Assessor annually based upon the fair market value of the property and determining which tax rate, commonly called a ''millage'' in Arkansas, will apply. The rate depends upon the property's location with respect to city limits, school district, and special [[tax increment financing]] (TIF) districts. This tax is collected by the Randolph County Collector between the first business day of March of each year through October 15 without penalty. The Miller County Treasurer disburses tax revenues to various government agencies, such as cities, county road departments, fire departments, libraries, and police departments in accordance with the budget set by the quorum court.

Due to Miller County's proximity to Texas, which has no state personal [[income tax]], special taxation exemptions apply to residents with permanent addresses within the city limits of Texarkana. The [[Arkansas Department of Finance and Administration]] (DFA) requires taxpayers to submit the ''Texarkana Employee's Withholding Exemption Certificate'' with their Arkansas tax return.<ref>{{cite web |title= Texarkana Employee's Withholding Exemption Certificate |url= https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/AR4EC(TX).pdf |publisher= Arkansas Department of Finance and Administration |location= Little Rock |access-date= January 4, 2018 }}</ref> Taxpayers are exempt from Arkansas income tax, and residents of Texarkana, Texas are exempt from Arkansas income tax from any income earned within the city limits of Texarkana, Arkansas.<ref>{{cite web |title= Texarkana Withholding Exemption Rules |publisher= Arkansas Department of Finance and Administration |location= Little Rock |url= https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/texarkana%20exemption%20letter.pdf |archive-url=https://web.archive.org/web/20180105011954/https://www.dfa.arkansas.gov/images/uploads/incomeTaxOffice/texarkana%20exemption%20letter.pdf |archive-date=January 5, 2018 |url-status=live |access-date= January 4, 2018 }}</ref>

Sales and use taxes in Arkansas are voter approved and collected by the DFA.
Arkansas's statewide [[sales tax|sales]] and [[use tax]] has been 6.5% since July 1, 2013.<ref>{{cite web |title= State Tax Rates |url= http://www.dfa.arkansas.gov/offices/exciseTax/salesanduse/Pages/StateTaxRates.aspx |publisher= Arkansas Department of Finance and Administration |access-date= December 19, 2016 }}</ref> Miller County has an additional sales and use tax of 1.25%, which has been in effect since October 1, 2012. Within Miller County, the City of Texarkana has an additional 2.5% sales and use tax since January 1, 2008, and the towns of Fouke and Garland having an additional 1.0% sales and use tax, each since the early 1980s<ref>{{cite web |title= List of Cities and Counties with Local Sales and Use Tax |date= October–December 2016 |url= http://www.dfa.arkansas.gov/offices/exciseTax/salesanduse/Documents/cityCountyTaxTable.pdf |archive-url=https://web.archive.org/web/20091219070244/http://www.dfa.arkansas.gov/offices/exciseTax/salesanduse/Documents/cityCountyTaxTable.pdf |archive-date=December 19, 2009 |url-status=live |publisher= Arkansas Department of Finance and Administration |access-date= January 4, 2018 }}</ref> The [[Arkansas State Treasurer]] disburses tax revenue to counties/cities in accordance with tax rules.